Abstract: Since the implementation of IFRS, many changes in accounting standards have occured. Companies that follow IFRS must therefore always adapt and change its accountingprinciples according to changes made by IFRS. The latest change that companies must consider and adapt to in their financial accounting is the Revised version of IAS 19 regarding pensions. This study aims to investigate if there is a relationship between financial accounting and management accounting due to changes made by IASB. More specifically the study investgates how the removal of the corridormethod and the introduction of IAS 19 as an external approach has affected its management accounting in three large corporations in Sweden.

The new Swedish Companies Act allows Swedish companies to issue two instruments that were previously prohibited: mandatory convertibles and participating debentures. The aim of the thesis is to conduct a cross sectional study of Swedish corporate hybrid securities, especially in the light of the new Companies Act. The cross sectional study also includes areas such as credit rating, accounting and tax. The thesis concludes that it is possible, under Swedish law, to issue corporate hybrid securities that qualify for both high equity credit and tax deductible interest payments. The use of certain hybrid provisions are, however, restrained by Swedish company law.

Syftet med studien är att öka kunskapen om män som har en impulsiv aggressivitet riktad mot sin partner, och om männens brister i affektmedvetenhet (alexitymi) samt deras förmåga till empati och om de skiljer sig i dessa aspekter från män som söker hjälp för relationsproblem på Manscentrum. 20 män med våldsamt beteende och 20 med relationsproblem fyllde i Aggression Questionnaire-Revised Swedish Version (AQ-RSV), Toronto Alexithymia Scale (TAS-20) och Interpersonal Reactivity Index (IRI). Resultaten visade ett positivt samband mellan aggressivitet och alexitymi i hela populationen och ett negativt samband mellan alexitymi och empati. De våldsamma männen var också aggressivare enligt AQ-RSV än de med relationsproblem, men inga andra skillnader var signifikanta. De män som hade erfarenhet av våld i ursprungsfamiljen hade ett starkare samband när det gäller aggressivitet och alexitymi.

SAMMANFATTNING                                                                                             Syftet med interventionsstudien var att undersöka om ROAG (Revised oral assessment guide) munbedömningsinstrument förbättrade sjuksköterskor bedömning av cancerpatienters munhälsa på en palliativ vårdenhet.Metoden hade en kvasiexperimentell design med en journalgranskning före och efter en intervention. Interventionen bestod av en kortare utbildning av munhälsa samt införandet av ROAG munbedömningsinstrumentet.Resultatet visade att både bedömningar och åtgärder av munhälsan har ökat statistiskt signifikant jämfört med före interventionen på den palliativa vårdenheten, resultatet visar också att det inte alltid finns rätt koppling mellan symtom och åtgärd.Slutsats ROAG munbedömningsinstrument är ett bra verktyg för sjuksköterskor att använda för att bedöma munhälsan på en palliativ vårdenhet, men det räcker inte bara med ROAG munbedömningsinstrument utan det behövs kontinuerlig utbildning för att förbättra bedömningar och åtgärder ..

Background: Pedagogical documentation is currently used as a natural part of the educational activities under the Revised curriculum for preschool.Aim: The purpose of this study is to see how preschool teachers perceive and define educational documentation in preschool. The aim is also to see what opportunities and obstacles that may arise over the pedagogical documentation.Method: The study was conducted along a qualitative approach with questionnaires in order to reach more preschool teachers and thus obtain a broader picture of the subject content. From a phenomenological approach I have taken account of the preschool teachers' experience and perception of educational documentation and designed it to my own interpretation.Results: The results show that pedagogical documentation is an important tool in preschool teachers work not only found to contain a product, but seems more like a collection of a lot of products to be brought together into a whole..

The legal courts in Sweden have developed a case law wherein the application criteria for being eligible to acquire unemployment insurance have become strict and rigid. This is in particular true when it comes to professional athletes who cannot make a living on their athlete wage. It is the 9th to 11th section of the Swedish Law (1998:238) on Unemployment Insurance that set the determinants for who of the unemployed is to be considered as being of disposal to the labour market. The strict and extensive interpretation of the relevant sections has been based upon a literal reading of the relevant preparatory works to the law in question. A substantial amount of relevant cases as well as preparatory works have been examined to investigate whether there is a need for revising this case law.

SAMMANFATTNING                                                                                             Syftet med interventionsstudien var att undersöka om ROAG (Revised oral assessment guide) munbedömningsinstrument förbättrade sjuksköterskor bedömning av cancerpatienters munhälsa på en palliativ vårdenhet.Metoden hade en kvasiexperimentell design med en journalgranskning före och efter en intervention. Interventionen bestod av en kortare utbildning av munhälsa samt införandet av ROAG munbedömningsinstrumentet.Resultatet visade att både bedömningar och åtgärder av munhälsan har ökat statistiskt signifikant jämfört med före interventionen på den palliativa vårdenheten, resultatet visar också att det inte alltid finns rätt koppling mellan symtom och åtgärd.Slutsats ROAG munbedömningsinstrument är ett bra verktyg för sjuksköterskor att använda för att bedöma munhälsan på en palliativ vårdenhet, men det räcker inte bara med ROAG munbedömningsinstrument utan det behövs kontinuerlig utbildning för att förbättra bedömningar och åtgärder ..

Varje dag utförs riskbedömningar inom rättspsykiatri och kriminalvård. Syftet meddenna uppsats är att undersöka det vetenskapliga underlaget för riskbedömningar.Uppsatsen inleds med en kort beskrivning av i vilka sammanhang riskbedömningaranvänds och den traditionella uppfattningen av hur området och instrumenten harutvecklats. Sedan följer en genomgång av olika studier som behandlarbedömningarnas träffsäkerhet generellt samt mellan olika generationer avbedömningar. Därnäst redovisas och framförs kritik mot validiteten i PsychopathyChecklist Revised (PCL-R, Hare, 1991) och dess tillämpning inom riskbedömningar.Avslutningsvis analyseras psykopatibegreppet utifrån Ian Hackings teorier om?human kinds? och ?loopingeffekter? och det förs en kort diskussion av tänkbarakonsekvenser av och farhågor kring användningen av PCL-R och psykopatibegreppetgenerellt..

Due to the interest of starting a preschool with a scout profile in my circle of acquaintances I chose to write my report about how the scout method would work in a preschool. I did this by comparing the origin of scouting and preschool. I based my report on the following questions:Are there any similarities or differences with curriculum, education act and the scout method that can make it easier/harder to work with the scout method in the preschool?There are many theorists that have had influence on the preschool. Give some examples of their theories that could affect the scout preschool?What is the difference between a teacher and a scout leader?What would a preschool look like if you included the scout method in the daily activity?With the help of my literature studies I compared the scout method against the laws and rules to make sure that the scout method doesn?t contradict them.

That parents should be a part in their children?s education is something that we educationalist wish for the future. Research show that if you have a good relation between parents and school, it can help a student's educational process. In this study I have concentrated on the Swedish minority group Roma. The study is qualitative and based on interviews with Roma.

That parents should be a part in their children?s education is something that we educationalist wish for the future. Research show that if you have a good relation between parents and school, it can help a student's educational process. In this study I have concentrated on the Swedish minority group Roma. The study is qualitative and based on interviews with Roma.

Modern IT systems tend to become more and more complex, while the number of active systems in companies increases. Furthermore, the number of security-related incidents is at an all-time high. These new conditions impose new demands on organizations. For example, it is no longer possible to manually collect and examine the systems log messages.The purpose of this thesis has been to make a comprehensive study of solutions for automated collecting and managing of log messages, analyze the Swedish Armed Forces specification for solutions for central log collection and management, and evaluating exis- ting solutions. The work consisted primarily of literature studies and evaluations of two of the Swedish Armed Forces of selected products: NetIQ Security Manager and Splunk.

IKEA HaparandaTornio employ some two-hundred people in its furniture retail store.Keeping track of staff statistics and employee information has previously been achievedthrough the use of a basic Microsoft Office Excel spreadsheet. The store?s human resourcesdepartment requested an upgrade to this system with the hope of speeding up andsimplifying the administrative process, as well as to make it easier to monitor HR-relatedtarget statistics. The following report documents the development process of that upgrade ascarried out by the author. The project draws on research in usability design and cognitivepsychology to develop a user-friendly interface.

Arbetsplatsmobbning har omfattande konsekvenser för individer i arbetslivet och samhället. Observatören har en viktig roll i arbetet mot mobbning, då dennes ingripande kan influera andra att göra detsamma. Denna studie undersökte om observatörens kön, locus of control och erfarenhet av observerad mobbning har en påverkan på intentionen att ingripa vid en mobbningssituation. Detta prövades utifrån sex hypoteser och frågeställningen hur relationen ser ut mellan ovangivna variabler i förhållandet till intentionen att ingripa vid mobbning. 165 individer i arbetslivet, varav 114 kvinnor, besvarade en enkät vilken innehöll Rotters The internal-external scale, en justerad Negative Acts Questionnaire-Revised och ett instrument inspirerat av Hektner och Swensons påstående om intentionen att ingripa.

The purpose of this study was to examine how five mothers experience and cope with theloss of their adult children and also how this loss affect the mothers. We chose a qualitativemethod using semistructured interviews. We used Lazarus and Folkman?s coping theoryand Folkman?s Revised coping theory in our analysis. The results showed that the mothers?experiences were very individual.